BSMA

The syllabus for Performance Management (PM), builds on the knowledge gained in Management Accounting (MA) and seeks to examine candidates’ understanding of how to manage the performance of a business. It also prepares candidates for more specialist capabilities which are covered in Advanced Performance Management (APM).

This course is designed to acquaint students with the role of accounting in the management team by providing and assisting in the analysis , interpretation, and forecasting of business organizations. It covers the discussion of the foundation of management accounting; its expanding role, organizational structure, and professional ethics for management accountants; design of management accounting systems (e.g., responsibility accounting system), evaluating the impact of changes in business structure, functions and appropriateness of management accounting techniques and methods; basic interpretation and use of financial statements; performance measurement for planning and control such as marginal, absorption, and opportunity costing, cost behavior, cost volume profit analysis; quantitative techniques and methods for planning and control. This course also deals with the application and techniques focusing on segment reporting, profitability analysis and decentralization, information for decision making purposes (short term and long term) and nonfinancial indicators such as productivity per employee or per service unit; decision making affecting short run operations; pricing of goods and services and environmental cost accounting.

This course is designed to orient the students to the cost accounting &  control concepts.  Topics discussed are overview of cost accounting; manufacturing cost accounting cycle; costing methods; job and process cost systems; accounting, planning and control for materials, labor and overhead; accounting for joint and by-products; service allocation and standard costing (two-way variance only).

This course is designed to orient the students to the cost accounting &  control concepts.  Topics discussed are overview of cost accounting; manufacturing cost accounting cycle; costing methods; job and process cost systems; accounting, planning and control for materials, labor and overhead; accounting for joint and by-products; service allocation and standard costing (two-way variance only).

This course is designed to orient the students to the cost accounting &  control concepts.  Topics discussed are overview of cost accounting; manufacturing cost accounting cycle; costing methods; job and process cost systems; accounting, planning and control for materials, labor and overhead; accounting for joint and by-products; service allocation and standard costing (two-way variance only).

Business analytics refers to the ways in which enterprises such as businesses, non-profits, and governments can use data to gain insights and make better decisions. Business analytics is applied in operations, marketing, finance, and strategic planning among other functions. The ability to use data effectively to drive rapid, precise and profitable decisions has been a critical strategic advantage for companies. In this course, you will learn to identify, evaluate, and capture business analytic opportunities that create value.

Credit Units : 3

In accounting information system consists of the people, records, and methods used to gather financial information about business events, record it, process it into a useful form, and communicate the information to end users and decision makers. In other words, an accounting system is everything and everyone involved in collecting, recording, and organizing financial transactions for the company.  In essence, the goal of an accounting system is to record financial data and turn it into useful financial information.

There are many different parts and components to any accounting information system, but they can typically be broken up into five main categories: source documents, input devices, information processors, information storage, and output devices.

This Risk Management course provides a comprehensive overview of the theory and practice of risk management and corporate governance, which will be covered in this course include risk identification, assessment and risk planning, strategies for reducing risk; monitoring risks and implementing risk control.  The interface between corporate governance and risk management is examined.  This includes best practice in corporate governance and corporate responsibilities

This Risk Management course provides a comprehensive overview of the theory and practice of risk management and corporate governance, which will be covered in this course include risk identification, assessment and risk planning, strategies for reducing risk; monitoring risks and implementing risk control.  The interface between corporate governance and risk management is examined.  This includes best practice in corporate governance and corporate responsibilities

The goal of this course is to develop the ability to conduct empirical research on (1) the role of accounting information in the firm (i.e., contracting and corporate governance, (2) how managers choose to exercise their discretion to implement their firms’ financial accounting, reporting, and disclosure strategies. In doing so, we will develop an understanding of the economic, finance, and accounting theory that underlies empirical accounting research. As we go through each study in this class, we will focus on identifying and understanding three critical elements of each study: (1) the research question, (2) the motivation, and (3) the research design. An author must describe the incremental contribution to the literature to motivate his paper. Therefore, we will also build an understanding of the major results in the literature and evaluate the strength and weakness of each study.